School AuditsPresented by:
Office of the State AuditorPerformance Audit Division
Schools under
Conservatorship
Source: Office of the State Auditor
28 school districts were audited
132 schools were audited
Source: Office of the State Auditor
Source: 2010 – 2011 OSA School Audits
100%
0%
68%
32%
0%
100%
0%
100%
Compliant Not Compliant
Written Policy Accurate Head Count Residency SP vs CF
Areas of Non – Compliance 2 Proofs of Residency not on file (MDE JBCA
Policy)
Invalid proofs
Proofs not current
Student Package vs. Cumulative Folder
Source: 2010 – 2011 OSA School Audits
Source: 2010 – 2011 OSA School Audit s
100%
0%11%
89%
Compliant Not Compliant
Written Policy Following Policy
Areas of Non – Compliance No excuse on file
Excuse does not comply with district policy
Excuse did not contain enough information to validate
Source: 2010 – 2011 OSA School Audits
82%
18%
46%54%
Compliant Not Compliant
Requirements Met Forms Completed
Areas of Non – Compliance
Required Carnegie units not obtained
Subject Area Tests not taken or passed
Incomplete graduation records
Source: 2010 – 2011 OSA School Audits
4%
96%
61%
39%
Compliant Not Compliant
5 or More Unexcused Absences
Following Policy SAO was Following Policy
Areas of Non – Compliance
Absences not reported to the State Attendance Officer
Reported within the 2 school days or 5 calendar days, whichever is less
Source: SAMS 7
Source: 2010 – 2011 OSA School Audits
11%
89%
Compliant Not Compliant
Areas of Non – Compliance
Not reported when they occurred (§37-13-91 (6))
Not coded as an unexcused absence (§37-13-91 (4))
All suspension days were not indicated in student package
Source: 2010 – 2011 OSA School Audit s
25%
75%
Compliant Not Compliant
Areas of Non – Compliance
Items not properly tagged
Items tagged but not on inventory listing
Items not located
Items not properly transferred
No hand receipts
Things to consider: Tag property upon acquiring equipment
Tag equipment with one of the following:
Fixed asset number Property of the school district tag Personal property tag
Use transfer forms (temporary and permanent)
Use hand receipts and update yearly
Make tags visible
Use permanent/durable marking on cafeteria equipment
Report lost/stolen equipment in a timely matter
Hold someone accountable
Steps to Dispose of Property
1. Submit a request – school – district - board
2. Obtain board approval
3. Sell by public auction or Obtain sealed bids
4. Salvage/discard items not sold
Source: 2010 – 2011 OSA School Audit s
32%
68%
57%
43%
Compliant Not Compliant
Forms Completed Coded Appropriately
Areas of Non – Compliance
Forms not Complete
District - Appropriate Coding
If you think of any questions later, please feel free to contact Keyla Bradford at 601-576-
2800.
THANK YOU!!